ARISTOS: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
ARISTOS
Largest movements
- Receivables within one year +€3,907
up €3,907 (+5.6%), from €70,146 to €74,053
- Other debts +€2,000
up €2,000 (+4.7%), from €42,126 to €44,126
- Profit (loss) carried forward +€1,578
up €1,578 (+1.6%), from -€100,540 to -€98,962
- Gross operating margin +€4,485
up €4,485 (+77.1%), from -€5,816 to -€1,332
- Other operating charges +€586
up €586 (+496.3%), from €118 to €704
- Financial income -€200
down €200 (-4.9%), from €4,107 to €3,907
- Financial charges -€99
down €99 (-25.2%), from €393 to €294
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €70,335 | €74,111 | +€3,776 | +5.4% |
| Current assets | 29/58 | €70,335 | €74,111 | +€3,776 | +5.4% |
| Amounts receivable within one year | 40/41 | €70,146 | €74,053 | +€3,907 | +5.6% |
| Other amounts receivable | 41 | €70,146 | €74,053 | +€3,907 | +5.6% |
| Cash at bank and in hand | 54/58 | €189 | €58 | -€132 | -69.5% |
| Total equity and liabilities | 10/49 | €70,335 | €74,111 | +€3,776 | +5.4% |
| Equity | 10/15 | €24,347 | €25,925 | +€1,578 | +6.5% |
| Contributions | 10/11 | €117,079 | €117,079 | = | 0.0% |
| Reserves | 13 | €7,809 | €7,809 | = | 0.0% |
| Distributable reserves | 133 | €7,809 | €7,809 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€100,540 | -€98,962 | +€1,578 | +1.6% |
| Amounts payable | 17/49 | €45,988 | €48,185 | +€2,197 | +4.8% |
| Amounts payable within one year | 42/48 | €45,988 | €48,185 | +€2,197 | +4.8% |
| Trade debts | 44 | €3,862 | €4,059 | +€197 | +5.1% |
| Suppliers | 440/4 | €3,862 | €4,059 | +€197 | +5.1% |
| Other amounts payable | 47/48 | €42,126 | €44,126 | +€2,000 | +4.7% |
| Other operating charges | 640/8 | €118 | €704 | +€586 | +496.3% |
| Gross operating margin | 9900 | -€5,816 | -€1,332 | +€4,485 | +77.1% |
| Operating profit (loss) | 9901 | -€5,934 | -€2,035 | +€3,899 | +65.7% |
| Financial income | 75/76B | €4,107 | €3,907 | -€200 | -4.9% |
| Recurring financial income | 75 | €4,107 | €3,907 | -€200 | -4.9% |
| Financial charges | 65/66B | €393 | €294 | -€99 | -25.2% |
| Recurring financial charges | 65 | €393 | €294 | -€99 | -25.2% |
| Profit (loss) for the period before taxes | 9903 | -€2,220 | €1,578 | +€3,798 | |
| Profit (loss) for the period | 9904 | -€2,220 | €1,578 | +€3,798 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,220 | €1,578 | +€3,798 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.